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“Section 46(3)”

Section References (mined)Section 46Section 46(3)4 judgments

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

assessee has submitted that said penalty is compensatory in nature and not penal in nature. The Id CIT(A) noticed that in section 46(3) of the Customs Act, 1961 and the Notification issued by the Government, the word used is Charge for late filing of bill of entry ... Customs Act, 1952 deals with the provisions of filing of BOE and consequence of late filing of the same. The said section 46(3) of the Customs Act, 1962 stipulates as under. "[(3) The importer shall present the bill of entry under sub-section (1) before

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

assessee has submitted that said penalty is compensatory in nature and not penal in nature. The Id CIT(A) noticed that in section 46(3) of the Customs Act, 1961 and the Notification issued by the Government, the word used is Charge for late filing of bill of entry ... Customs Act, 1952 deals with the provisions of filing of BOE and consequence of late filing of the same. The said section 46(3) of the Customs Act, 1962 stipulates as under. "[(3) The importer shall present the bill of entry under sub-section (1) before

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

assessee has submitted that said penalty is compensatory in nature and not penal in nature. The Id CIT(A) noticed that in section 46(3) of the Customs Act, 1961 and the Notification issued by the Government, the word used is Charge for late filing of bill of entry ... Customs Act, 1952 deals with the provisions of filing of BOE and consequence of late filing of the same. The said section 46(3) of the Customs Act, 1962 stipulates as under. "[(3) The importer shall present the bill of entry under sub-section (1) before

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

assessee has submitted that said penalty is compensatory in nature and not penal in nature. The Id CIT(A) noticed that in section 46(3) of the Customs Act, 1961 and the Notification issued by the Government, the word used is Charge for late filing of bill of entry ... Customs Act, 1952 deals with the provisions of filing of BOE and consequence of late filing of the same. The said section 46(3) of the Customs Act, 1962 stipulates as under. "[(3) The importer shall present the bill of entry under sub-section (1) before